In Re Jenny Lynn Mining Co., Debtor Gerald H. Spiers, Trustee v. Ohio Department of Natural Resources

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying reasoning of National Cable to determine whether strip mining permit obligation is an excise tax entitled to bankruptcy priority
• “One of the characteristics of a tax as opposed to a fee is that a tax is an exaction for public purposes rather than a voluntary payment for a private benefit.”
• “One of the characteristics of a tax as opposed to a fee is that a tax is an exaction for public purposes rather than a voluntary payment for a private benefit.”

Source: CourtListener parenthetical corpus (CC0).